https://www.taxtmi.com/caselaws?id=766232 The AAR Rajasthan rejected an advance ruling application regarding GST search procedures, including whether searches can be conducted outside specified warrant locations and whether cash/valuables can be seized from non-specified places or persons other than the assessee. The authority found the questions were not covered under section 97(2) of the GST Act and that the matter was already decided by the Assistant Commissioner CGST Ajmer in Order No. 14/GCM/GST/DIV-I/2024-25/AC dated 11.06.2024, making the application inadmissible under section 98(2). The applicant's subsequent withdrawal request was accepted. en-us Fri, 03 Jan 2025 00:00:00 +0530 Thu, 20 Feb 2025 08:02:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766232 The AAR Rajasthan rejected an advance ruling application regarding GST search procedures, including whether searches can be conducted outside specified warrant locations and whether cash/valuables can be seized from non-specified places or persons other than the assessee. The authority found the questions were not covered under section 97(2) of the GST Act and that the matter was already decided by the Assistant Commissioner CGST Ajmer in Order No. 14/GCM/GST/DIV-I/2024-25/AC dated 11.06.2024, making the application inadmissible under section 98(2). The applicant's subsequent withdrawal request was accepted. Case-Laws GST Fri, 03 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766232